Abstract
The article substantiates the thesis about the high nature and degree of public danger of abuse of office in the financial and budgetary sphere. The author's vision of the direct object of abuse of office in the financial and budgetary sphere has been formulated, signs of the objective side of the criminal encroachment have been identified, recommendations have been developed on the qualification of abuse of office on objective signs of corpus delicti. The conclusion is formulated that when qualifying an action that goes beyond the authority of an official, first of all, it is necessary to establish the rights and obligations granted to the person within the limits of the job competence established by law and regulatory legal acts (decree, order, job regulations and instructions, etc).
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